Taxmann's Bharatiya Sakshya Adhiniyam 2023 – Bare Act with Section Notes

Bharatiya Sakshya Adhiniyam, 2023 [Bare Act with Section Notes ] by Taxmann is a concise yet authoritative reference that combines the full legislative text of the Bharatiya Sakshya Adhiniyam, 2023 (BSA), comparative tables, cross-references, and expert 'section notes' into one publication. It elucidates modern evidentiary provisions, especially for electronic/digital processes, and clarifies how they align with or deviate from the Indian Evidence Act, 1872.

It offers a thorough and authoritative understanding of India's new law of evidence under the BSA, ensuring clarity for legal practitioners, the judiciary, policymakers, academicians, researchers, and students.

The Present Publication is the 2025 Edition, covering the amended and updated text of the Bharatiya Sakshya Adhiniyam, 2023 [Act No. 47 of 2023 ], with the following noteworthy features:

• Comprehensive Text of the BSA 2023
  • Complete Legislative Text – Incorporates the full text of the Bharatiya Sakshya Adhiniyam, 2023, meticulously arranged
• Section Notes — The Standout Feature
  • Editorial/Explanatory Guidance – Appended right after each statutory section, these notes break down technical phrases, discuss scope and intent, and connect BSA to everyday practice
  • Legislative Context – Demonstrates the evolution from the Indian Evidence Act, 1872, highlighting which older sections are repealed or merged into BSA
  • Case Law & Practical Insights – Includes references to important Supreme Court and High Court rulings. It also summarises best practices or procedural pointers relevant to the admissibility of evidence, electronic records, examination of witnesses, etc.
• Comparative Tools & Tables
  • IEA–BSA Cross-Reference – Pinpoints where provisions of the Indian Evidence Act, 1872 find their parallels or modifications in BSA, 2023
  • Reverse Cross-Reference – Allows users to start from BSA sections and see their approximate antecedents in the Indian Evidence Act
  • List of New Sections – Highlights fresh concepts introduced under BSA for quick reference (e.g., detailed provisions for electronic/digital evidence)
  • Table of Repealed IEA Provisions – Shows which parts of the old legislation no longer apply, making it easier to transition to BSA
• In-depth Comparative Study
  • Clause-by-Clause Analysis – Detailed notes track how BSA differs from or aligns with the Indian Evidence Act. For instance, redefinitions around 'documents,' 'electronic records,' and new presumptions are explained in plain language
  • Readable & Systematic – Perfect for both quick referencing and thorough research
• Section Key & Alphabetical Index
  • Section Key – Maps major evidentiary topics (admissions, relevancy of facts, burden of proof, electronic evidence, etc.) to relevant BSA sections
• Supplementary Materials
  • Arrangement of Sections – A structured list to navigate the BSA chapters
  • Legislative Intent – Includes Statement of Objects & Reasons, Notes on Clauses, and excerpts from the Parliamentary Standing Committee's Report for contextual clarity
  • Minister's Speech – A look into official parliamentary debate, highlighting key policy drives behind BSA
  • Appendix of Related Acts – Relevant references to other statutes (e.g., IT Act, 2000, BNSS, etc.) frequently invoked in evidentiary procedures
• Annexures
  • Comparisons with Other Related Laws – Explains how BSA interacts with criminal procedure or civil procedure when submitting or challenging evidence
  • Illustrations for Digital/Remote Testimonies – Details guidelines reflecting BSA's emphasis on electronic/digital processes
  • Presumptions & Newly Introduced Provisions – Summaries showing how the law now tackles e-documents, digital signatures, and other modern evidence forms
  • References to Recent Notifications – Outlines designated responsibilities or official orders relevant to implementing the BSA
• User-Friendly Layout
  • A Broad Subject Index – Enables you to locate topics efficiently—vital for practitioners and students navigating extensive evidentiary provisions